3/25/2015 Illustrative examples Financial Instruments
http://www.ifrs.org/XBRL/Resources/Documents/2015/ixbrl_example4_20150311.xhtml 1/1
IFRS Foundation
IFRS Taxonomy 2015 – Illustrative examplesFinancial Instruments
The example from IFRS 7 (IG14) representing some of the disclosures required by IFRS 7 for financial instruments using block anddetailed XBRL tagging.
Fair value (paragraph 28)
IG13AIG13B [Deleted]
IG14
The differences yet to be recognised in profit or loss are as follows:
31 Dec X2 31 Dec X1
CU million CU million
Balance at beginning of year 5.3 5.0
New transactions – 1.0
Amounts recognised in profit or loss during the year ( 0.7) ( 0.8)
Other increases – 0.2
Other decreases ( 0.1) ( 0.1)
Balance at end of year 4.5 5.3
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